The tariff classification of a backpack from China

N293143 January 30, 2018 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.4500 Ms. Novasia R. Shipp Augusta Sportswear Group 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a backpack from China Dear Ms. Shipp: In your letter dated January 3, 2018, you requested a tariff classification ruling. You have submitted a sample, which is being returned to you under separate cover. Style 1106, All Sport Glitter Backpack, is a backpack constructed with an outer surface of two materials: polyester, a man-made textile and plastic sheeting. The front panel and back straps are covered in the plastic sheeting. The back panel and sides are covered in the textile. The plastic sheeting is transparent and covers a layer of bright red glitter flakes. The front panel is the most visually prominent feature of the backpack. As such, the essential character of the backpack is imparted by the plastic sheeting, General Rule of Interpretation 3(b), noted. The backpack is designed to provide storage, protection, organization, and portability to accessories and personal effects during travel. The backpack has three zippered compartments. The main zippered compartment features an interior zippered mesh pocket and a laptop pocket, padded with a foam panel, that secures with an elasticized tab and hook-and-loop closure. The front exterior has a pocket with a two-way zipper and the top of the pack has a zippered pocket which accommodates a removable carabiner key chain attached to a strap. The rear exterior of the backpack is padded with textile and has two adjustable straps which enable the user to wear it over the shoulders and on the back. It measures approximately 12” (w) x 18.5” (h) x 6.5” (d). The applicable subheading for the backpack will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Vikki Lazaro at vikki.lazaro@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division